Intrafirm trade, bargaining power, and specific investments

Review of Accounting Studies

Volumn 5, Issue 1, 2000, Pages 27-56

  Baldenius, Tim ^a  

^a Columbia University ^*  (United States)

Author keywords

Asymmetric information; Hold up problem; Specific investments; Transfer pricing

Indexed keywords

EID: 0002013787     PISSN: 13806653     EISSN: None     Source Type: Journal    
DOI: 10.1023/A:1009612901910     Document Type: Article

References (34)

1. Amershi, A., and P. Cheng. (1990). "Intrafirm Resource Allocation: The Economics of Transfer Pricing and Cost Allocation in Accounting." Contemporary Accounting Research 7, 61-99.
2. AnctiL. R., and S. Dutta (1999). "Negotiated Transfer Pricing and Divisional vs. Firm-Wide Performance Evaluation." Accounting Review 74, 87-104.
3. Arya, A., J. Glover, and Ksivaramakrishnan. (1997). "The Interaction between Decision and Control Problems and the Value of Information." Accounting Review 72, 561-574.
4. Baldenius, T., S. Reichelstein, and S. Sahay. (1999). "Negotiated versus Cost-Based Transfer Pricing." Review of Accounting Studies 4, 67-91.
5. Bushman, R., R. Indjejikian, and A. Smith. (1995). "Aggregate Performance Measures in Business Unit Manager Compensation, The Role of Intrafirm Interdependencies" Journal of Accounting Research 33, 101-128.
6. Cavalluzzo, K., C. Ittner, and D. Larcker. (1998). "Competition, Efficiency, and Cost Allocation in Government Agencies: Evidence on the Federal Reserve System" Journal of Accounting Research 36, 1-32.
7. Chatterjee, K., and W. Samuelson (1983). "Bargaining under Incomplete Information" Operations Research 31, 835-851.
8. Christensen, J., and J. Demski. (1998). "Profit Allocation under Ancillary Trade." Journal of Accounting Research 36, 71-90.
9. Chung, T. (1991). "Incomplete Contracts, Specific Investments, and Risk Sharing" Review of Economic Studies 58, 1031-1042.
10. Eccles, R. (1985). The Transfer Pricing Problem: A Theory for Practice. Lexington: Lexington Books.
11. Eccles, R., and H. White. (1988). "Price and Authority in Inter-Profit Center Transactions." American Journal of Sociology 94 (Supplement), 17-51.
12. Edlin, A., and S. Reichelstein. (1995). "Specific Investment under Negotiated Transfer Pricing: An Efficiency Result." Accounting Review 70, 275-291.
13. Edlin, A., and C. Shannon (1998). "Strict Monotonicity in Comparative Statics." Journal of Economic Theory 81, 201-219.
14. Ewertj R., and A. Wagenhofer. (1995). Interne Unternehmensrechnung. 2nd ed. Berlin: Springer.
15. Grossman, S., and O. Hart. (1986). "The Costs and Benefits of Ownership: A Theory of Vertical and Lateral Integration." Journal of Political Economy 94, 691-719.
16. Harris, M., C. Kriebel, and A. Raviv (1982). "Asymmetric Information, Incentives, and Intrafirm Resource Allocation." Management Science 28, 604-620.
17. Heavner, D. (1998). "Allocating Transfer Pricing Authority." Working paper, Tulane University.
18. Holmström, B., and J. Tirole. (1991). "Transfer Pricing and Organizational Form." Journal of Law, Economics. and Organization 7, 201-228.
19. Horngren, C., G. Foster, and S. Datar. (1997). Cost Accounting: A Managerial Emphasis (Annotated Instructor's Edition). 9th ed. Englewood Cliffs: Prentice-Hall.
20. Kanodia, C (1991). "Transfer Payment Mechanisms and Intrafirm Coordination." Working paper: University of Minnesota.
21. Kaplan, R., and A. Atkinson. (1998). Advanced Management Accounting. 3rd ed. Englewood Cliffs: Prentice-Hall.
22. Leininger, W., P. Linhart, and R. Radner. (1989). "Equilibria of the Sealed-Bid Mechanism for Bargaining with Incomplete Information" Journal of Economic Theory 48, 63-106.
23. Linhart, P., R. Radner, and M. Satterthwaite. (1992). "Introduction" In P. Linhart et al. (eds.): Bargaining with Incomplete Information. San Diego: Academic Press, 1-22.
24. Merchant K. (1989). Rewarding Results: Motivating Profit Center Managers. Boston: Harvard Business School Press.
25. Mookherjee, D., and S. Reichelstein. (1992). "An Analysis of Alternative Transfer Pricing Mechanisms" Seminar notes, U.C. Berkeley.
26. Myerson, R., and M. Satterthwaite. (1983). "Efficient Mechanisms for Bilateral Trading." Journal of Economic Theory 29, 265-281.
27. Narayanan, V., and M. Smith. (1998). "Impact of Competition and Taxes on Responsibility Center Organization and Transfer Prices." Working paper, Harvard University.
28. Price Waterhouse. (1984). Transfer Pricing Practices of American Industry. New York, Price Waterhouse.
29. Sahay, S. (1997). "Studies in the Theory of Transfer Pricing." Unpublished dissert ation. U.C. Berkeley.
30. Tang, R. (1993). Transfer Pricing in the 1990s: Tax and Management Perspectives. Westport: Quorum Books.
31. Vaysrnan, I. (1998). "A Model of Negotiated Transfer Pricing." Journal of Accounting and Economics 25, 349-384.
32. Vaysrnan, I. (1996). "A Model of Cost-Based Transfer Pricing." Review of Accounting Studies 1, 73-108.
33. Wagenhofer, A. (1994). "Transfer Pricing under Asymmetric Information: An Evaluation of Alternative Methods." European Accounting Review 1, 71-104.
34. Williamson, O. (1985). The Economic Institutions of Capitalism. New York: Free Press.